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June 26, 2026

Agreement between the Government of STATE OF QATAR and the Government of REPUBLIC OF SERBIA for the Avoidance of Double Taxation with respect to Taxes on Income

The Government of the State of Qatar and the Government of Republic of Serbia desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income,

Have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Artistes and Sportpersons

Article 18 - Pensions and Annuities

Article 19 - Government Service

Article 20 - Students, Apprentices and Business Trainees

Article 21 - Professors and Researchers

Article 22 - Other Income

Article 23 - Method for Elimination of Double Taxation

Article 24 - Non-discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Members of Diplomatic Missions and Consular Posts

Article 28 - Entry into Force

Article 29 - Termination

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2
Taxes Covered

  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

  2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income.

  3. The existing taxes to which the Agreement shall apply are:

    - in the State of Qatar:

    - income tax;

    (hereinafter referred to as "Qatar tax"); in Serbia:

    1. the corporate income tax;

    2. personal income tax;

    (hereinafter referred to as "Serbian tax").

  4. The Agreement applies also to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.

  5. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.